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2018 (10) TMI 899 - AT - Service TaxShort payment of Service Tax - period April 1994 to March 2004 - the Ld. Advocate has highlighted several errors in the calculation attached by the department in the Show Cause Notice. It has also been submitted that in many cases excess Service Tax has been deposited by DOT but the same was not taken into account - Held that:- Considering the fact that even at the time of adjudication i. e., in 2008 the appellant was unable to submit documentary evidence to support their arguments, no useful purpose will be served by remanding the matter for further verification and recalculation. The Adjudicating Authority has already restricted the demand to the period of five years from the date of Show Cause Notice. In the facts and circumstances of the present case, we have no option but to up-hold the demand confirmed by Adjudicating Authority with interest. Penalty - Held that:- Penalty waived by taking recourse to Section 80 of the Finance Act, 1994 which was part of the Finance Act during the relevant time - during the transitioning of service from DOT to BSNL lot of confusion in accounts was prevalent which appear to got settled only from September 2003. Appeal allowed in part.
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